Grown up child's tax return.

Hi everyone,

I need some advice regarding my son's 2024 tax return.

He turned 23 in January 2025. We are from New York, and he graduated from college in Chicago last year. In August 2024, he started his full-time job in Chicago and earned income from August through December.

Which state(s) does he need to file taxes in? Can he still file his 2024 return as a non-resident? He still holds a New York driver's license and plans to return to NY eventually, so he does not want to transfer it to an Illinois license. I hope this won’t cause any issues.

For reference, he had internship income in 2023 and filed both NY and IL tax returns as a non-resident.

We’re unsure how to proceed, so any guidance would be greatly appreciated.

Thank you!